https://www.taxtmi.com/caselaws?id=796461 Road-construction works performed for the Public Works Department for general public utility fall within the exemption for such works under Notification No. 25/2012-ST. Form 26AS receipts alone do not establish service-tax liability: the taxing authority must independently verify the nature of the underlying activity, consider available exemptions and supporting records, and prove that the receipts constitute taxable consideration. A demand based solely on third-party Form 26AS data, without such enquiry, is unsustainable; related interest and penalties also cannot stand. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796461 Road-construction works performed for the Public Works Department for general public utility fall within the exemption for such works under Notification No. 25/2012-ST. Form 26AS receipts alone do not establish service-tax liability: the taxing authority must independently verify the nature of the underlying activity, consider available exemptions and supporting records, and prove that the receipts constitute taxable consideration. A demand based solely on third-party Form 26AS data, without such enquiry, is unsustainable; related interest and penalties also cannot stand. Case-Laws Service Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796461